H.B. No. 1090

AN ACT relating to the appraisal for ad valorem tax purposes of real property that was erroneously omitted from an appraisal roll in a previous year. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 25.21(a), Tax Code, is amended to read as follows: (a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the three [five] preceding tax years or that personal property was omitted from an appraisal roll in one of the two preceding tax years, the chief appraiser [he] shall appraise the property as of January 1 of each tax year that it was omitted and enter the property and its appraised value in the appraisal records. SECTION 2. This Act takes effect September 1, 2021. ______________________________ ______________________________ President of the Senate              Speaker of the House I certify that H.B. No. 1090 was passed by the House on May 6, 2021, by the following vote: Yeas 145, Nays 0, 1 present, not voting. ______________________________ Chief Clerk of the House I certify that H.B. No. 1090 was passed by the Senate on May 25, 2021, by the following vote: Yeas 31, Nays 0. ______________________________ Secretary of the Senate APPROVED: _____________________ Date _____________________ Governor